If you are claiming a dependent on your return for Head of Household purposes but do not wish to claim the Earned Income Credit for that dependent, go to:
- Basic Information
- Dependents/ Qualifying Person
- Enter the dependent (edit if the dependent has already been entered)
- Select the box indicating you do NOT want to claim the dependent for Earned Income Credit purposes
Which parent can claim the child for EIC?
If the parents of a child are not filing a joint return, only the custodial parent may claim the child for Earned Income Credit reasons. Federal law does not allow parents to 'swap years' or 'take turns' claiming the Earned Income Tax Credit for the child.
What if the custodial parent signed a release of claim to exemption for the child? Form 8332
The custodial parent may still be able to claim the child as a qualifying child for the earned income credit if the residency test and all the other requirements are met.
One of the qualifications for claiming EIC is the residency test. The child must have lived with you in the United States for more than half of the year.
What if both parents claim the child for EIC?
If both parents claim the same child for the Earned Income Credit, but do not file a joint return together, the IRS will apply tie-breaker rules.
- The child will be considered the qualifying child of the parent with whom the child lives for the longer amount of time in the tax year.
- If the child lives with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who has the higher adjusted gross income (AGI) for the tax year.